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All published articles 2306

Effect of Artificial Intelligence on the Performance of Accounting Operations among Accounting Firms in South East Nigeria

Odoh Longinus Chukwudi, Silas C. Echefu, Ugwuanyi Uche Boniface & Chukwuani Nnenna Victoria · Asian Journal of Economics, Business and Accounting · 2018

Artificial intelligence (AI) is rapidly changing how financial institutions are operated and it is expected to increasingly take over core functions because of cost savings and operational efficiencies. In recent time, significant improvement has been made in artificial intellige...

Open access Research Article 10.9734/AJEBA/2018/41641

Effect of Interlocking Directorship on Discretionary Earnings Quality: Evidence from Nigeria

Patrick E. Idode, Oluoch J. Oluoch & Oloko Margret · Asian Journal of Economics, Business and Accounting · 2018

Aims: To ascertain the effect of firm size on the relationship of interlocking directorship on discretionary earnings quality of quoted companies in the non-financial sector of Nigeria. Study Design:  This study uses quantitative design. Place and Duration of Study: The study foc...

Open access Research Article 10.9734/AJEBA/2018/40733

Asset Pricing and Asymmetric Information

Alexandre Ripamonti, Diego Richard da Silva & Eurico Batista Moreira Neto · Asian Journal of Economics, Business and Accounting · 2018

This study applies Johansen-Fisher panel cointegration to a sample of the most liquid shares on the Brazilian stock market for 20 years. It finds that stock prices are determined by the asymmetric information of a lagged period, and the dilution of information corrects stock pric...

Open access Research Article 10.9734/AJEBA/2018/42075

Strategic Planning and Corporate Performance in the Nigerian Banking Industry

Olanipon Olaoluwa Omotayo, Olumuyiwa Olarewaju Michael & Akinola Adekunle Andre · Asian Journal of Economics, Business and Accounting · 2018

The study evaluated the different factors that influence the choice of strategic planning adopted by banks in the country. It also examined the effects of Strategic Planning on Corporate Performance. Primary data was used for the study. Lagos metropolis was used as the area of th...

Open access Research Article 10.9734/AJEBA/2018/36118

Insecurity and Sustainable Development in Nigeria (in Context of Terrorism)

Ozoh Joan Nwamaka & Dinwobi Kelechi Stephen · Asian Journal of Economics, Business and Accounting · 2018

Insecurity is a major and great threat to the national development of the country.                                       The rising movement of insecurity has not come to a standstill but has assumed                              dangerous dimensions which are threatening the corp...

Open access Research Article 10.9734/AJEBA/2018/41482

An Investigation on Corporate Social Responsibility Practices in Banking Sector: Special Reference to State and Private Banks in Batticaloa District

R. Kishokumar · Asian Journal of Economics, Business and Accounting · 2018

Corporate social responsibility (CSR) is a business approach that contributes to sustainable development by delivering economic, social and environmental benefits for all stakeholders. It provides several different approaches to empower the communities that help to build a better...

Open access Research Article 10.9734/AJEBA/2018/40874

Sustainable Development Practices and Corporate Financial Performance: A Survey of Selected Quoted Companies in Nigeria

Ndukwe O. Dibia & Nwakanma G. Nwaigwe · Asian Journal of Economics, Business and Accounting · 2018

The present study investigated the relationship between sustainable development practices and corporate financial performance. The study adopted ‘ex-post facto’ research design. Data used for the study were sourced from annual reports and financial statements of thirty-four quote...

Open access Research Article 10.9734/AJEBA/2018/40995

The Impact of Celebrity Credibility on Purchase Intention of Cosmetic Products: The Moderating Role of Ethnocentrism

Fatima Zohra Chekima, Syed Azizi Wafa Syed Khalid Wafa & Rini Suryati Sulong · Asian Journal of Economics, Business and Accounting · 2018

Globalization has led to an increased competition as firms expand their coverage including various domestic and international markets. Therefore, the cosmetic industry has been growing and expanding around the world in both developed and developing countries. As a result, custome...

Open access Research Article 10.9734/AJEBA/2018/41283

Does the Employees Provident Fund Provide Adequate Retirement Incomes to Employees?

Sallahuddin Hassan, Zalila Othman & Wan Zaharah Wan Din · Asian Journal of Economics, Business and Accounting · 2018

The objective of this study is to delve further the Malaysia’s Employees Provident Fund (EPF) scheme by exploring the perceptions of 300 existing and prospective retirees in total on the existing EPF system that provides them with the adequacy of incomes in retirement. By employi...

Open access Research Article 10.9734/AJEBA/2018/41930

The Effects of Guerrilla Marketing on Generation y Consumer’s Purchase Intention

Kathireshan Powrani & F. B. Kennedy · Asian Journal of Economics, Business and Accounting · 2018

The research purpose was to explore guerrilla Marketing effects on consumer behavior. With the increase in competition in the global markets, several companies face a high Competition for surviving and thus they take a significant advantage in the present market opportunities.  C...

Open access Research Article 10.9734/AJEBA/2018/39068

An Econometric Assessment of the Real Effective Exchange Rate Volatility in Kenya

Wanyama Silvester Mackton, Destaings Nyongesa & Alphonce Odondo · Asian Journal of Economics, Business and Accounting · 2018

A country’s real effective exchange rate (REER) is an important determinant of the growth of cross-border trading and it serves as a measure of its international competitiveness. The REER is an active source of discussions in Kenya where questions have arisen revolving around per...

Open access Research Article 10.9734/AJEBA/2018/38007

User Satisfaction and Work Impact of Using Business Intelligence Systems

Shih-Ming Pi, Kuo-Chen Li & Chih-Yi Lu · Asian Journal of Economics, Business and Accounting · 2018

With the maturity of the enterprise information environment and the complexity of the enterprise information application, the business intelligence becomes important in the corporate decision-making support context. The purpose of this paper is to explore the user's assessment of...

Open access Research Article 10.9734/AJEBA/2018/41072

Real Effective Exchange Rate Volatility and Its Impact on Foreign Direct Investment in Kenya

Wanyama Silvester Mackton, Alphonce Odondo & Destaings Nyongesa · Asian Journal of Economics, Business and Accounting · 2018

A country’s real effective exchange rate (REER) is an important determinant of the growth of cross-border trading and it serves as a measure of its international competitiveness. Studies that have focused on the relationship between REER volatility and FDI inflow have generated m...

Open access Research Article 10.9734/AJEBA/2018/38008

Does the Day of the Week form Still Persistent on the Chinese Stock Market?

Mahmoud Elhag Mahgoub Kambal, Huang Ying Li, Angelina Letavina & Asaad Osman Khalid Mohamed · Asian Journal of Economics, Business and Accounting · 2018

The study investigated both of the major Chinese markets, Shanghai and Shenzhen capital markets of China for both A&B share, for the period from 1995 to 2017. The analysis uses Linear-Regression model in order to test the day of the week effect for each market, valued in both...

Open access Research Article 10.9734/AJEBA/2018/40869